Department of Revenue
| Annual FTEs | General Fund State | Other Funds | Total Funds | |
|---|---|---|---|---|
| (Dollars in Thousands) | ||||
| Estimated Expenditures | 1,333.0 | 304,526 | 57,033 | 361,559 |
| 2021-23 Maintenance Level | 1,333.3 | 314,932 | 43,702 | 358,634 |
| Difference from 2019-21 | 0.30 | 10,406 | (13,331) | (2,925) |
| % Change from 2019-21 | 0.02% | 3.4% | (23.4%) | (0.8%) |
2021-23 Policy Other Changes |
||||
| Administer Capital Gains Tax | 25.5 | 7,948 | 0 | 7,948 |
| Taxation of Certain Grant Income | 0.40 | 111 | 0 | 111 |
| COVID-19 Grant Relief Legislation | 2.0 | 455 | 0 | 455 |
| Facilities and Deferrals Reduction | 0.0 | (2,442) | 0 | (2,442) |
| UCP System Replacement | 0.20 | 0 | 1,741 | 1,741 |
| 2021-23 Policy Other Changes Total | 28.1 | 6,072 | 1,741 | 7,813 |
2021-23 Policy Comp Changes |
||||
| Pension Adjustments, nonrate | 0.0 | 183 | 16 | 199 |
| State Employee Benefits | 0.0 | (102) | (12) | (114) |
| Temporary Layoffs and Other Savings | 0.0 | (9,943) | (942) | (10,885) |
| Rep Employee Health Benefits | 0.0 | (328) | (35) | (363) |
| Non-Rep General Wage Increase | 0.0 | (1,862) | (78) | (1,940) |
| 2021-23 Policy Comp Changes Total | 0.0 | (12,052) | (1,051) | (13,103) |
2021-23 Policy Central Services Changes |
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| Archives/Records Management | 0.0 | 9 | 1 | 10 |
| Audit Services | 0.0 | (14) | (1) | (15) |
| Legal Services | 0.0 | (444) | (53) | (497) |
| CTS Central Services | 0.0 | 266 | 33 | 299 |
| DES Central Services | 0.0 | 71 | 8 | 79 |
| OFM Central Services | 0.0 | 1,404 | 165 | 1,569 |
| Self-Insurance Liability Premium | 0.0 | 102 | 12 | 114 |
| 2021-23 Policy Central Services Changes Total | 0.0 | 1,394 | 165 | 1,559 |
| Total Policy Changes | 28.1 | (4,586) | 855 | (3,731) |
| 2021-23 Policy Level | 1,361.4 | 310,346 | 44,557 | 354,903 |
| Difference from 2019-21 | 28.4 | 5,820 | (12,476) | (6,656) |
| % Change from 2019-21 | 2.1% | 1.9% | (21.9%) | (1.8%) |
Policy Changes
Administer Capital Gains Tax
Funding is provided for administering a proposed capital gains tax. (General Fund - State)
Taxation of Certain Grant Income
Funding is provided for the agency's request legislation that provides a sales tax exemption for the receipt of qualifying salmon restoration grants that are deductible from the state B&O tax. (General Fund - State)
COVID-19 Grant Relief Legislation
Funds are provided for costs the department will incur to exempt state and federal grants or loan forgiveness taxpayers received for COVID-19 relief from certain state taxes that may be owed under current law. (General Fund - State)
Facilities and Deferrals Reduction
The department will reduce the amount of office space and parking at its Seattle location and office space in Bothell. Funding for the property tax exemption and deferral programs that is not needed to operate these programs will also be reduced. (General Fund - State)
UCP System Replacement
The Department of Revenue will complete the three remaining deliverables (stabilization, optimization, and closeout) on the Unclaimed Property System replacement project. The project is expected to be completed by September 30, 2021. (Unclaimed Personal Property Account - Non-Appropriated)
Pension Adjustments, nonrate
This funds the potential impact of Department of Retirement Systems request legislation on pension service credit and benefit calculation. It will prevent budget reductions such as temporary layoffs from negatively affecting employee retirement benefits. (Timber Tax Distribution Account - State, General Fund - State, Business License Account - State, other funds)
State Employee Benefits
Health insurance funding is provided for state employees who are not represented by a union, who are covered by a bargaining agreement that is not subject to financial feasibility determination, or who are not part of the coalition of unions for health benefits. The insurance funding rate is $988 per employee per month for fiscal year 2022 and $1,018 per employee per month for fiscal year 2023. (Unclaimed Personal Property Account - Non-Appropriated, Business License Account - State, Timber Tax Distribution Account - State, other funds)
Temporary Layoffs and Other Savings
This item reflects savings achieved from temporary layoffs or similar actions. (Waste Reduct/Recycle/Litter Control - State, Model Toxics Control Operating Acct - State, Timber Tax Distribution Account - State, other funds)
Rep Employee Health Benefits
This provides health insurance funding for the master agreement for employee benefits as part of a coalition of unions. The insurance funding rate is $988 per employee per month for fiscal year 2022 and $1,018 per employee per month for fiscal year 2023. (Unclaimed Personal Property Account - Non-Appropriated, Timber Tax Distribution Account - State, Business License Account - State, other funds)
Non-Rep General Wage Increase
This reflects savings from the cancellation of the July 1, 2020 general wage increase for some non-represented, non-classified employees. (Timber Tax Distribution Account - State, Unclaimed Personal Property Account - Non-Appropriated, Business License Account - State, other funds)
Archives/Records Management
Adjustments are made for each agency’s anticipated share of charges for archives and records management services provided by the Secretary of State’s Office. (General Fund - State, Business License Account - State)
Audit Services
Adjustments are made for each agency’s anticipated cost of audits performed by the State Auditor’s Office. (Business License Account - State, General Fund - State)
Legal Services
Adjustments are made for each agency’s anticipated cost of legal services provided by the Attorney General’s Office. Because legal services expenditures are based on consumption, funding provided in the central service model is not all inclusive. (Business License Account - State, Unclaimed Personal Property Account - Non-Appropriated, Timber Tax Distribution Account - State, other funds)
CTS Central Services
Adjustments are made to reflect each agency’s anticipated share of charges for Microsoft 365 G5 licenses contracted for state agencies by the Consolidated Technology Services agency. This contract allows the state to achieve economies of scale and administrative efficiencies in the management of licenses. (Business License Account - State, Unclaimed Personal Property Account - Non-Appropriated, General Fund - State, other funds)
DES Central Services
Adjustments are made to reflect each agency’s anticipated share of charges from the Department of Enterprise Services (DES) for campus rent, utilities, parking, and contracts; capital project surcharges; financing cost recovery; public and historic facilities; real estate services; risk management services; personnel service rates; the Perry Street child care center; small agency services; and the department’s enterprise applications. (Business License Account - State, Unclaimed Personal Property Account - Non-Appropriated, General Fund - State, other funds)
OFM Central Services
Adjustments are made to reflect each agency’s anticipated share of charges for existing statewide financial applications, One Washington, and other central services provided by the Office of Financial Management. (Business License Account - State, Unclaimed Personal Property Account - Non-Appropriated, General Fund - State, other funds)
Self-Insurance Liability Premium
Adjustments are made to reflect each agency's share of actuarily projected costs of the Self-Insurance Liability Account. This includes adjustments to existing funding levels as well as enhancements for anticipated liabilities in the 2021-23 biennium. (General Fund - State, Timber Tax Distribution Account - State, Business License Account - State, other funds)
